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IN THE HIGH COURT OF JHARKHAND AT RANCHI
DEEPAK ROSHAN
Kashish Developers Limited, (a company registered under the Companies Act, 1956/2013) – Appellant
Versus
Employees Provident Fund Organization, through its Regional Provident Fund Commissioner-II – Respondent
JUDGMENT :
DEEPAK ROSHAN, J.
1. Heard the learned counsel for the parties.
2. This writ petition has been filed for the following reliefs:-
“(i) For issuance of an appropriate writ/order/direction, including Writ of Certiorari, for quashing/setting aside the order dated 24th January, 2025 (Annexure-8) passed by Central Government Industrial Tribunal No. 2, Dhanbad in case No. EPFA No. 29/2024, wherein, the application filed by Petitioner for waiver of pre- deposit under Section 7-O of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter refers to as ‘EPF Act of 1952’for short) has been disposed of by directing the Petitioner to deposit 25% of the amount ordered under Section 7-A of EPF Act of 1952, without even considering the principles of grant of stay i.e. prima facie case, balance of convenience and irreparable loss injury.
(ii) For issuance of further appropriate writ/order/direction, including Writ of Declaration, declaring that Appeal filed by Petitioner under Section 7-I of EPF Act of 1952 before the Central Government Industrial Tribunal No. 2, Dhanbad, Case No. 29/2024 is liable to be heard on its own merit without any requirement of pre-deposit in
Point of law : Under the proviso to Section 7-O of the Act of 1952, the Tribunal may waive or reduce the pre-deposit amount for reasons to be recorded in writing.
Statutory authorities cannot maintain an appeal regarding pre-deposit reductions under the Employees' Provident Funds Act due to lack of personal grievance and required statutory authority.
The main legal point established is that each case should be considered on its own merits for pre-deposit under Section 7-O of the EPF Act, and passing standard orders without due consideration to th....
The court affirmed that pre-deposit requirements under the Employees Provident Funds Act are essential for appeal admission, reinforcing the importance of procedural fairness.
The circumstances, including the impact of COVID-19 on commercial activities and the failure to identify the beneficiaries, justified the reduction of the pre-deposit to 10%.
Tribunals must evaluate individual cases for pre-deposit requirements, considering all existing deposits and applying relevant legal standards rather than issuing standard template orders.
COVID-19 pandemic conditions allow reduction of pre-deposit in provident fund disputes, but identification of beneficiaries remains crucial for assessing authority's liability.
To avail benefit of proviso attached to Section 7-O of Act, employer has to satisfy Tribunal of reasons to claim waiver or reduction in deposit of amount.
Tribunal's requirement for a 20% pre-deposit under Section 14B of the EPF Act is invalid as no such provision exists for appeals under that section.
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